West Virginia Bonus Tax Calculator
Data compiled and maintained by Edmond Daher · Updated 2026-08-02
West Virginia bonus tax calculator
Your West Virginia bonus is ordinary income; the payday deduction is a flat withholding prepayment, not a higher rate. West Virginia has no separate bonus rate, so it withholds using the aggregate method on top of the 22% federal prepayment and FICA. Put in your figures above to compare what's withheld now with your real tax at filing — and the refund or shortfall. Everything runs in your browser.
Short version: in West Virginia, a bonus paid on its own is withheld at the flat federal 22%, no separate West Virginia rate — it's withheld as ordinary wages, and 7.65% FICA. Treat it as money on account. The real tax is your marginal rate, reconciled on your return; the tool above shows the gap either way.
Estimate only, not tax advice — terms.
What West Virginia holds back on a $5,000, $25,000, or $100,000 bonus
Three bonuses — $5,000, $25,000, $100,000 — and what West Virginia withholds from each on a $70,000 salary:
| Bonus | Federal | West Virginia | FICA | Total | % of bonus |
|---|---|---|---|---|---|
| $5,000 | $1,100 | $229 | $383 | $1,712 | 34.2% |
| $25,000 | $5,500 | $1,145 | $1,913 | $8,558 | 34.2% |
| $100,000 | $22,000 | $4,580 | $7,650 | $34,230 | 34.2% |
The share changes because Social Security ends at the wage base; the income tax reconciles on your return either way.
West Virginia and Virginia, Ohio and Pennsylvania: a bonus-withholding comparison
Take a $10,000 bonus for someone on $70,000 and compare West Virginia with bordering Virginia, Ohio and Pennsylvania:
| State | Bonus method | State withheld | Total withheld |
|---|---|---|---|
| West Virginia | aggregate method | $458 | $3,423 |
| Virginia | flat 5.75% | $575 | $3,540 |
| Ohio | flat 2.75% | $275 | $3,240 |
| Pennsylvania | aggregate (~3.07%) | $307 | $3,272 |
Total combines the 22% federal, the state line, and FICA. Single-filer estimates — your real income tax settles when you file.
Why your West Virginia bonus looks over-taxed — and mostly isn't
A bonus doesn't trigger a different tax — just a flat withholding up front. When you file, it's folded into your income and taxed at your marginal rate through the normal brackets. Below a 22% real rate you get money back; above it, you settle the gap at filing. In this page's $11,000 example, withholding falls about $870 short of the real tax, so you'd owe the rest. Only FICA (7.65%) is a true tax that never returns.
A $11,000 bonus on a $215,000 West Virginia salary: withheld vs. actually owed
Picture a West Virginia worker on a $215,000 salary handed a $11,000 bonus, paid on its own:
- Off the top: $3,182 disappears at payday — $2,420 federal, $504 West Virginia, and $259 FICA — so roughly $7,818 actually reaches you, a 28.9% cut.
- The real bill: at filing the bonus is taxed roughly $3,794 in income tax (federal $3,290 + West Virginia $504), with the identical $259 FICA on top.
- The gap: you'll owe about $870 more at filing, because your real rate beats the 22% withheld. Either way, the $259 FICA is final and won't come back.
Illustrative single-filer figures from this page's engine; your result depends on your total income and filing status.
How a West Virginia bonus is withheld: 22% federal + the aggregate method
How the federal 22% works. A bonus identified separately from regular wages is withheld at a flat 22% federally (IRS Publication 15). A mandatory 37% hits supplemental pay beyond $1,000,000 a year; neither figure is a special "bonus" rate, both are withholding defaults.
West Virginia: the aggregate method. West Virginia publishes no separate bonus rate, so a bonus is withheld as if it were ordinary wages. West Virginia's income tax is graduated across five West Virginia brackets topping out at 4.58%, so an aggregated bonus is withheld somewhere along that schedule.
FICA is the real tax. Social Security (6.2% to the wage base) and Medicare (1.45%, +0.9% above $200,000) are owed at the same rate they're withheld. That's why the calculator shows the same FICA under "withheld now" and "what it really costs" — there's nothing to refund; only the income-tax portion trues up.
For your regular salary rather than a bonus, use the West Virginia paycheck calculator.
West Virginia bonus tax FAQ
Does West Virginia have a separate bonus withholding rate?
No. West Virginia has no separate supplemental rate, so a bonus is withheld with the aggregate method — as if it were part of your regular wages.
How much is withheld from a bonus in West Virginia for 2026?
On a separately paid bonus, West Virginia takes the aggregate method, the federal side takes a flat 22% (37% beyond $1,000,000/yr), and FICA takes 7.65%. Those are withholding rates that settle up when you file — not a final tax.
Why might I owe tax on my West Virginia bonus at filing?
Because 22% is only a prepayment. If your true marginal rate is above 22% (high earners), the flat withholding falls short and you owe the rest; below 22%, you're over-withheld and get money back.
Is a West Virginia bonus taxed differently from my salary?
Not in the end. It may be withheld differently (a flat rate up front), but at filing a bonus is taxed exactly like the rest of your income, at your marginal rate.
Bonus tax calculators near West Virginia
West Virginia paycheck calculator · all state bonus tax calculators →
Sources
- IRS Publication 15 (2026) — Supplemental Wages (flat 22% / 37% above $1M)
- West Virginia income-tax status & rate: see the West Virginia paycheck calculator sources (state DOR, verified 2026-08-02).